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Executive Summary:

ISSAI 5140 – How SAIs may co-operate on the audit of international environmental accords


This guideline aims to outline the approaches by which audits of international environmental accords might be carried out and to describe ways of co-operation between SAIs.

ISSAI Category:

Level 4: Specific Auditing Guidelines - Guidelines on Environmental Audit

Target Group:

Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors


The guide focuses primarily on the audits of international accords related to the environment but it also applies equally to non-environmental accords as well as to other kinds of audits that SAIs may wish to carry out together.

Scope - Content:

This guideline

  • Defines the approaches by which these audits might be carried out, i.e. concurrent, joint or co-ordinated;
  • Outlines the general nature and methodology as well as the advantages and disadvantages of each type of audit;
  • Describes a protocol or agreement for SAIs to use when carrying out and reporting such audits;
  • Outlines incentives for SAIs to carry out audits of international accords and to work closely with other SAIs and
  • Provides some examples of such audits and the associated advantages and/or disadvantages.

Author - Committee:

INTOSAI Working Group on Environmental Auditing


Approved at XVIth Congress of INTOSAI, Montevideo 1998


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